社会资本合作办医中无形资产评估问题及建议

Analysis on intangible assets accounting in PPP project in hospital fields

近年来社会资本在医疗市场中愈发活跃,医院接受社会资本中资产评估的问题逐渐凸显,无形资产评估作为资产评估中的短板亟需引起重视。目前国内对医院无形资产的研究还处于初步阶段。笔者借助社会资本办医中无形资产评估的案例,通过案例分析了导致无形资产流失的原因,为国内进一步完善医院无形资产评估工作,从建立专门的医院资产管理机构、完善医院无形资产评估相关制度、放缓产权转让的脚步等方面提出了相应的建议。

With the rapid progress of private capital investing in healthcare industry, problems about asset accounting in public hospital has caught a sustainable attention in current years. As a weakness of asset accounting, the intangible asset accounting needs to pay more attention. Based on the case of intangible accounting in PPP project in healthcare industry, the causes of intangible asset loss has been analyzed to give some references for further completing hospital intangible asset accounting, asset accounting system and property transformation.